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Actually allowed

1966 SC 1113 (1116). [Taxation Laws (Merger States) (Removal of Difficulties Order) (1949)] Actually allowed, does not mean notionally allowed, Commissioner of Income Tax v. Mahendra Mills, (2000) 3 SCC 615.

Tax on income

Tax on income, embraces any profit or gain which is actually received or notionally accrued, A Commentary on the Constitution of India, Durga Das Basu, 4th Edn., Vol. 5, p. 412. Tax

Grounds

3 of COFEPOSA, therefore, has to receive an interpretation which will keep it meaningfully in tune with contemporary notions. While the expression 'grounds' for that matter includes not only conclusions of fact but also all the 'basic

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Prenotion

A notice or notion which precedes something else in time previous notion or thought foreknowledge

Essence

The constituent elementary notions which constitute a complex notion and must be enumerated to define it sometimes called the nominal essence

Distribution

'to give each a share, to give to several persons'. The expression 'distribution' connotes something actual and not notional. It can be physical; it can also be constructive. One may distribute amounts between different shareholders either by

Opinionist

One fond of his own notions or unduly attached to his own opinions

Persist

especially to continue fixed in a course of conduct against opposing motives to persevere sometimes conveying an unfavorable notion as of doggedness or obstinacy

Preconceit

An opinion or notion formed beforehand a preconception

Preconceive

To conceive or form an opinion of beforehand to form a previous notion or idea of

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